Journal of Law Science
Vol. 6 No. 3 (2024): July : Law Science

An analysis of the implications of taxation on equity in relation to national development

Ayang Fristia Maulana (Universitas Bina Bangsa, Indonesia)
Siti Nurfadilah Apiati (Universitas Bina Bangsa, Indonesia)
Laila Arofah (Universitas Bina Bangsa, Indonesia)
Arya Aditiya (Universitas Bina Bangsa, Indonesia)
Muhammad Solihin (Universitas Bina Bangsa, Indonesia)

Article Info

Publish Date
30 Jul 2024

Abstract

Taxation is a very important instrument for a government in collecting funds to finance various development programs, the nature of this tax is mandatory. Apart from that, this tax system can be designed as well as possible, by making it a tool to achieve social and economic justice, through income redistribution. National development is taxation carried out effectively with the aim of reducing economic imbalances between regions and increasing investment in social services. Excessive or unfair taxation can discourage investment and can destroy incentives to work. This increase in taxes on development can be done to increase the number of buildings owned by Indonesia. With tax reform that focuses on justice and efficiency, this can support a more sustainable national development.

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Journal Info
Journal of Law Science
Website

Abbrev

JLS

Publisher

Institute Of Computer Science

Subject

Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Law Science is a journal aims to be a peer-reviewed platform and an authoritative source of information. We publish original research papers, review articles and case studies focused on law and judiciary as well as related topics. All papers are peer-reviewed by at least one referee. JHP ...